PPE的recognition criteria

趙子卿321 發(fā)布于：2020-09-26 19:23:38 瀏覽264次   ACCA SBR
老師，講義上說(shuō)PPE的recognition有兩點(diǎn)： 1. it is probable that future economic benefits associated with the item will flow to the entity 2. the cost of the item can be measured reliably 但是conceptual work里說(shuō)asset僅僅是a present economic resource controlled by the entity as a result of past events 這樣來(lái)看PPE的確認(rèn)條件和conceptual work沒(méi)有改版之前的時(shí)候?qū)sset的定義比較相似，為什么CF變了但是PPE的recognition criteria沒(méi)有變呢？CF好像放松了對(duì)asset的定義，這是不是和要遵守的prudence原則相悖呢？
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user5dmtbr 發(fā)布于2020-09-26 23:37:45

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